Research Of Revenue Recognition And Measurement Of Mobile Game Industry With Yongshi Network As Case Study

With the increasing popularity of mobile devices,mobile game have gradually become the most profitable type of game while having the largest number of users in China’s game market.Relying on a wider range of portable mobile communication tools for users,it shows a vigorous development speed with flourishing vitality.The game industry operates differently from most other traditional industries,not as a seller of goods or a provider of labor.Aside from some derivatives,the trading behavior of the game industry is basically dependent on the network.The operating mode is complex,and the use of purchased goods is difficult to confirm,which causes some difficulties in revenue recognition.The recognition and measurement of income directly or indirectly affect the data of many financial statements,thus affect the quality of financial statements.Under the guidance of the new revenue standard,this paper makes a systematic research on revenue recognition under different business models in mobile game industry,and provides some suggestions for the accounting treatment of this new industry.This paper uses the method of Literature Research and the method of Case Study to introduce in detail the general situation of mobile game industry,the general operation mode of the industry,its profit mode and the common internal test mode of the industry.Based on this,the research and analysis of the revenue recognition principle of the mobile game industry are carried out,including the principle analysis of the revenue recognition of the mobile game industry,the analysis of the revenue recognition and measurement characteristics of the mobile game industry,and Industry revenue recognition and measurement analysis of the existing problems.Combined with the case of Xiamen Yongshi Network Technology Co.,Ltd.,this paper analyzes its operating mode and its impact on the recognition and measurement of income.Combined with the previous industry analysis,this paper summarizes the current status of revenue recognition and measurement of Yongshi Network and its existing problems,and gives some suggestions for improvement,including clear control of virtual goods transfer,speed up the life cycle of pre-paid players,and make clear the revenue processing methods of the test period.This paper introduces in detail the various models of internal measurement and their effects on the recognition and measurement of income,that is,the income of internal measurement in the case of deletion test,players will receive a reward twice during the in-test purchase and the Beta test.This paper innovatively explores related issues,and analyzes other common problems in revenue recognition and measurement for mobile game enterprises,it provides a theoretical reference for the development of accounting practice in mobile phone game industry.